Tidwell Industries has the following overhead costs and cost drivers. Direct labor hours are estimated at 100000 for the year. Activity Cost Pool Cost Driver Activity Cost Driver Est. Overhead $ 85000 500 orders Ordering and Receiving Orders Machine Setup Setups 265500 450 setups Machining Machine hours 1412500 125000 MH Assembly Parts: 1130000 1000000 parts Inspection Inspections 265000 500 inspections If overhead is applied using traditional costing based on direct labor hours, the overhead application rate is O $8.81. O $11.30. O $14.13. O $31.58